- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- Give a blank form to a new employee or to employees who have changes in their tax situation.
- The employee fills up this form and returns it to the employer.
- Employer to keep a copy for their record.
- If an employee claims 10 or more exemptions, mail to:
KENTUCKY DEPARTMENT OF REVENUE - TAXPAYER ASSISTANCE
501 HIGH STREET
PO BOX 181 STATION 56
FRANKFORT KY 40602
- Employers must keep a copy for their records.
- The employer must submit this form to the Department of Revenue if an employee claims 10 or more exemptions.
- You may file a new form any time your withholding allowances increases.
- You must file a new certificte within 10 days if the number of exemptions previously claimed by you decreases for any of the following reasons:
- You are divorced or legally separated from your spouse for whom you have been claiming an exemption or your spouse claims his or her own exemption on a separate certificate.
- The support of a dependent for whom you claimed exemption is taken over by someone else, so that you no longer expect to furnish more than half of the support for the year.
- Your itemized deductions substantially decrease and a form K-4A has previously been filed.
- Other decreases in exemptions or dependents, does not affect your withholding until next year, but requires the filing of a new certificate by December 1 of the year in which they occur.
For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.